Purpose of Audit

The purpose of our audit was to review the Town’s internal controls over financial operations for the period January 1, 2013 through September 30, 2014.

Background

The Town of Dickinson is located in Franklin County and has a population of approximately 825. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $615,000.

Key Findings

• The Supervisor did not provide the Board with adequate monthly financial reports.
• The Supervisor paid claims before receiving an abstract from the Town Clerk.
• The Board did not audit, or cause to be audited, the financial records and reports of the Supervisor, Tax Collector or Code Enforcement Officer.

Key Recommendations

• Provide the Board with adequate monthly financial reports.
• Only pay Board-approved claims listed on abstracts provided by the Town Clerk, except where allowed by statute or resolution.
• Annually audit, or cause to be audited, the financial records and reports of all Town officers and employees who receive or disburse moneys on behalf of the Town.